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JEL Code: M41
4,312,973 Total downloads
Showing Papers 2,551 - 2,600 of 9,468
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The Impact of SFAS No. 141 on Earnings Predictability of Merging Firms: Evidence from the Initial Year of Implementation Research in Accounting Regulations, Vol. 21, No. 2, 2009
Natalia M. Mintchik
Date Posted: February 28, 2010
Updated Stock Index and Market Seasonals (SIMS) 3.0 Data Base Includes Two International Control Measures Research in Accounting Regulations, Vol. 21, No. 2, 2009
Anthony J. Cataldo II
Date Posted: February 28, 2010
Do Managers’ Deliberate Decisions Induce Sticky Costs?
Itay Kama and
Dan Weiss
Date Posted: February 27, 2010359 downloads
Reexamination of the Relationship Between Disclosure and Cost of Capital Global Journal of Business Research, Vol. 3, No. 1, pp. 15-26, 2009
Zhaohui Randall Xu
Date Posted: February 27, 2010156 downloads
Stock Price Reactions to the Canadian Lifetime Capital Gains Exemption Accounting & Taxation, Vol. 1, No. 1, pp. 75-85, 2009
Tao Zeng
Date Posted: February 27, 201045 downloads
The Globalization of Accounting Standards: IFRS vs. US GAAP Global Journal of Business Research, Vol. 3, No. 1, pp. 61-71, 2009
Anne B. Fosbre
,
Ellen M. Kraft
and
Paul B. Fosbre
Date Posted: February 27, 20101553 downloads
Top Management Compensation, Earnings Management and Default Risk: Insights from the Chinese Stock Market The International Journal of Business and Finance Research, Vol. 3, No. 1, pp. 31-46, 2009
Wei Ting
,
Sin-Hui Yen and
Sheng-Shih Huang
affiliation not provided to SSRN
and
Tamkang University
Date Posted: February 27, 2010141 downloads
Determining Factors of Internet Financial Reporting in Indonesia Accounting & Taxation, Vol. 1, No. 1, pp. 87-99, 2009
Luciana Spica Almilia
Date Posted: February 26, 2010412 downloads
Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure Accounting & Taxation, Vol. 1, No. 1, pp. 63-74, 2009
Thilina Kuruppu
affiliation not provided to SSRN
Date Posted: February 26, 201072 downloads
Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows? Journal of Accounting and Public Policy, Vol. 30, No. 4, 2011
T. J. Atwood ,
Michael S. Drake
,
James N. Myers and
Linda A. Myers
Date Posted: February 25, 2010Last Revised: October 12, 2010742 downloads
Percent Accruals
Nader Hafzalla
,
Russell J. Lundholm and
E. Matthew Van Winkle
affiliation not provided to SSRN
,
University of British Columbia - Sauder School of Business
and
Voyant Advisors
Date Posted: February 24, 2010872 downloads
Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research Journal of Accounting and Public Policy, Vol. 29, pp. 99-114, 2010
Shyam Sunder
Date Posted: February 23, 2010Last Revised: May 03, 2010
The Impact of SFAS 160: An Investigation of the Economic Consequences of the Reclassification of Minority Interest
Richard M. Frankel ,
Joshua A. Lee
and
Michael McLaughlin
Date Posted: February 23, 2010204 downloads
Wealth Creation: Powerpoint Presentation of the Firms' Competitive Life-Cycle Framework
Bartley J. Madden
Date Posted: February 23, 2010Last Revised: March 14, 2010530 downloads
Cross-Regulatory Arbitrage: An Illustration from Leasing Journal of Law and Financial Management, Vol. 8, No. 1, pp. 8-13, June 2009
Eva Huang
Date Posted: February 22, 2010173 downloads
Impairment of Assets: A Tax Accounting Interface Journal of Law and Financial Management, Vol. 8, No. 1, pp. 14-19, June 2009
Les Nethercott
and
Tony Anamourlis
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: February 22, 2010361 downloads
Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation? Journal of Banking and Finance, Vol. 33, No. 6, 2009
Kiridaran (Giri) Kanagaretnam ,
Gopal V. Krishnan and
Gerald J. Lobo
Date Posted: February 22, 2010
The Insider Trading Implications of Directors’ Margin Loans Journal of Law and Financial Management, Vol. 8, No. 1, pp. 20-26, June 2009
Juliette Overland
Date Posted: February 22, 201081 downloads
Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404
Santanu Mitra
and
Mahmud Hossain
Date Posted: February 21, 2010313 downloads
Market Valuation Responses to Goodwill Announcements: An Early Direct Test of FASB 142 The International Journal of Business and Finance Research, Vol. 2, No. 1, pp. 119-127, 2008
Halil Kiymaz
,
Roberto Marchesini
and
Robert F. Hodgin
Date Posted: February 20, 2010
The Release Timing of Annual Reports and Board Characteristics The International Journal of Business and Finance Research, Vol. 2, No. 1, pp. 103-108, 2008
Chen-Hui Wu
,
Chin-Shun Wu and
Victor W. Liu
affiliation not provided to SSRN
,
National Sun Yat-sen University
and
Central Investment Holding Co., Ltd.
Date Posted: February 20, 2010
ICT and Nigerian Banks Reforms: Analysis of Anticipated Impacts in Selected Banks Global Journal of Business Research, Vol. 2, No. 2, pp. 67-76, 2008
Evans
Date Posted: February 19, 2010
The Association between Accounting Information Disclosure and Stock Price Global Journal of Business Research,v. 2(2) p. 1-10
Hwei Cheng Wang and
Hsain-Jane Chang
Date Posted: February 19, 2010
Auditors' Switching: An Empirical Investigation Global Journal of Business Research, Vol. 2, No. 1, pp. 85-100, 2008
Anastasia Maggina
affiliation not provided to SSRN
Date Posted: February 18, 201052 downloads
Effects of Litigation Risk on Board Oversight and CEO Incentive Pay Management Science, Vol. 56, No. 6, 2010
Volker Laux
Date Posted: February 18, 2010Last Revised: September 14, 2010
Explaining the Effects of Mutual Dependence on the Balance in Machine and Exploratory Controls
V. G. Sridharan
Date Posted: February 17, 201031 downloads
Financial Performance Explanations and Institutional Setting Accounting and Business Research, Vol. 40, No. 5, pp. 421-450, 2010
Walter Aerts and
Ann Tarca
Date Posted: February 17, 2010Last Revised: January 29, 201169 downloads
Intangible Returns, Accruals, and Return Reversal: A Multi-period Examination of the Accrual Anomaly Accounting Review, Forthcoming
Robert Resutek
Date Posted: February 17, 2010
From Servant to Master: The Financial Sector and the Financial Crisis Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 12-19, 2009
Michael Lim Mah-Hui
affiliation not provided to SSRN
Date Posted: February 15, 2010172 downloads
IFRS Compliance in the Year of the Pig: The Practice of Goodwill Impairment Testing Among Large Hong Kong Firms During 2007
Tyrone M. Carlin ,
Nigel Finch and
Dzung Manh Tran
affiliation not provided to SSRN
Date Posted: February 15, 2010202 downloads
JARAF Editorial Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, December 2009
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 15, 2010105 downloads
The Financial Statement Effects of Proposed Changes to the Accounting for Deferred Acquisition Costs in the Insurance Industry Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 20-27, 2009
Charles W. Mulford
and
Andrew Parkhurst
affiliation not provided to SSRN
Date Posted: February 15, 2010197 downloads
The Survival of Exchange-Listed Hedge Funds Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 2-11, 2009
Greg N. Gregoriou
,
Francois Lhabitant and
Fabrice Douglas Rouah
affiliation not provided to SSRN
,
Kedge Capital Fund Management
and
McGill University - Desautels Faculty of Management
Date Posted: February 15, 2010Last Revised: March 03, 2010318 downloads
What’s Wrong with the Value Based Measures?
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: February 13, 2010
A Theoretical and Empirical Analysis of Discretionary Accrual Estimation Models in Earnings Management Research
Edilson Paulo and
Eliseu Martins
Date Posted: February 10, 2010Last Revised: April 17, 201237 downloads
An E-Business Audit Service Model in the B2B Context Information Systems Management, Forthcoming
Jagdish Pathak
and
Mary R. Lind
Date Posted: February 10, 2010165 downloads
An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms
Tyrone M. Carlin ,
Khairil Faizal Khairi
and
Nigel Finch
Date Posted: February 10, 2010141 downloads
E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? Informatica Economica, Vol. 14, No. 1, 2010
Jagdish Pathak
,
Mary R. Lind
and
Mohammad J. Abdolmohammadi
Date Posted: February 10, 2010402 downloads
Empirical Evidence on the Application of CGUs in the Context of Goodwill Impairment Testing
Tyrone M. Carlin ,
Kaiying Ji
and
Nigel Finch
Date Posted: February 10, 2010257 downloads
Evidence on the Use of Outlier Discount Rates in IFRS Goodwill Impairment Testing
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 10, 2010306 downloads
Goodwill Impairment – An Assessment of Disclosure Quality and Compliance Levels by Large Listed New Zealand Firms
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 10, 2010Last Revised: March 01, 2010267 downloads
Evidence on IFRS Goodwill Impairment Testing by Australian and New Zealand Firms
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 09, 2010316 downloads
How Well Do Investors Understand Loss Persistence? Review of Accounting Studies, Forthcoming
Kevin K. Li
Date Posted: February 09, 2010Last Revised: December 14, 2010
Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies Odette School of Business Working Paper 2004
Jagdish Pathak
,
Ben Chaouch
and
Ram S. Sriram
Date Posted: February 09, 2010131 downloads
On Measuring the Criticality of Various Variables and Processes in Organization Information Systems: Proposed Methodological Procedure Informatica Economica, Vol. 14, No. 2, 2010
Jagdish Pathak
,
Abdul Kadir Hussein
,
Ram S. Sriram and
S. Ejaz Ahmad
Date Posted: February 09, 2010121 downloads
The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices Contemporary Accounting Research, forthcoming
Mark E. Evans ,
Leslie D. Hodder and
Patrick E. Hopkins
Date Posted: February 09, 2010Last Revised: January 14, 2013642 downloads
Information Versus Strategic Reporting: Determinants of the Disclosure of Pro Forma Earnings by Large German Corporations
Joerg-Markus Hitz
Date Posted: February 08, 2010145 downloads
Do Outside Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign?
Keren Bar-Hava
and
Dan Segal
Date Posted: February 06, 2010192 downloads
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
Dan S. Dhaliwal ,
Vic Naiker
and
Farshid Navissi
Date Posted: February 06, 2010Last Revised: February 08, 2010450 downloads
An Experimental Study on Presentation Format Effect of Income Statement: Evidence from a Modified Ultimatum Bargaining Game Experiment
Satoshi Taguchi
Date Posted: February 05, 2010106 downloads
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